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Issue 7 – First Quarter, 2011

NAEPC Journal of Estate & Tax Planning

Editor’s Note: This “dinner menu” summary is designed to help you with the flavor of the article before you read more. If you are interested in the article, click its title to access a copy.

Regular Columns and Reports

Editor’s Column
It’s a Whole New Ballgame Under TRA 2010! Really?
Author: Charles V, Douglas
List of Conferences
2011 Conferences on Estate, Financial Planning

Tax Reform Act of 2010

Estate Planning in 2011 and 2012, Opening the Window of Opportunity (PDF file)
Adapted with permission from Daily Tax Report, ISSN 0092-6884, No. 13, January 13, 2011
Authors: Milfard B. Hatcher, Jr. & Edward F. Koren
Estate Planning Effects and Strategies Under the Tax Relief…Act of 2010 (PDF file)
Author: Steve B. Akers
Frank Berall’s Analysis of the Tax Reform Act of 2010 (PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Frank Berall
Finally! A New Estate Tax Law…Now What?
Adapted from Leimberg Information Services Inc., December 22, 2010.
Author: Charles V. Douglas
Heckerling Institute on Estate Planning (2011)  (PDF)
Heckerling Musings
Author: Steve Akers

Outlook for the Estate Planning Industry

Fourth Annual Industry Trends and Survey (PDF file)
Reprinted with the permission of WealthCounsel

Outlook for the Estate Planning Business

The Future of the Estate Planning Business (PDF file)
Author: John J. Scroggin

Spousal Access Trusts & The Reciprocal Trust Doctrine

Can Husband Create Irrevocable Trust For the Benefit of His Wife and Vice Versa?(PDF file)
Reprinted with the permission of Leimberg Information Services, Inc.
Author: Marc Merric

Gift Splitting

Gift Splitting-A Boondoggle or a Bad Idea? and Gift Splitting Decision Tree (PDF file)
Author: Diana S.C. Zeydel

Preparing Heirs to Receive and Manage Their Inheritance

The Future of Estate Planning (PDF file)
Reprinted with the permission of Trusts & Estates, June, 2010
Authors: Vick Preisser & Roy Williams

Business Valuation & Transfer Discounts

Analysis of Holman V. Commissioner and Fisher V. United States (PDF file)
Author: Steve B. Akers

Practical Uses and Issues Surrounding Trusts, Including Trust Owned Businesses

Putting Our Trust in Trusts (PDF file)
Reprinted with the permission of CCH, Journal of Practical Estate Planning
Authors: Charles V. Douglas & Susan P. Rounds

Gift Tax Treatment of Transfers in Trust

Transfers in Trust and Gift Tax Treatment (PDF file)
Reprinted with the permission from Tax Analysts Tax Notes, Vol. 129, No. 10, Dec, 6, 2010, ISSN 0270-5494 and Tax Analysts Tax Practice, Vol. 68, No. 11, Dec. 13, 2010, ISSN 1086-0088
Author: Doug H. Moy

Grantor Trusts

Burning Questions (And Even Hotter Answers) about Grantor Trusts (PDF file)
Author: Samuel A. Donaldson

Beneficiary Defective Grantor Trusts

Beneficiary Defective Grantor Trust Private Letter Ruling (PDF file)
Authors: Jonathan G. Blattmachr and Diana S.C. Zeydel

The Beneficiary Defective Inheritor’s Trust (BDIT)

Outline and PowerPoint (PDF file)
Author: Richard A. Oshins